SEC Comment Letter for Merck & Co., Inc. (MRK) (CIK 0000310158) (MRK) — Aug 27, 2012
Merck & Co., Inc. (MRK) (CIK 0000310158)
Date: Aug. 27, 2012 · CIK: 0000310158 · Accession: 0000000000-12-046567
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File numbers found in text: 001-06571
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August 27 , 2012 Via E -mail Mr. Peter N. Kellogg EVP and C hief Financial Officer Merck & Co., Inc. One Merck Drive Whitehouse Station, NJ 08889 Re: Merck & Co., Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 28 , 2012 File No. 001-06571 Dear Mr. Kellogg : We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of th e United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Gus Rodriguez Gus Rodriguez Accounting Branch Chief